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1 – 10 of over 78000The socialist political economy with Chinese characteristics is a systematic economic discipline, which theoretically summarises the socialist economic system and the path of…
Abstract
Purpose
The socialist political economy with Chinese characteristics is a systematic economic discipline, which theoretically summarises the socialist economic system and the path of economic development with Chinese characteristics. It is a systematic economic theory of adapting Marxism to the Chinese context. The theoretical system construction for the discipline of socialist political economy with Chinese characteristics is currently a major task.
Design/methodology/approach
From the perspective of disciplinary cognition, the theoretical system of the discipline of socialist political economy with Chinese characteristics includes the disciplinary attributes and connotations, theoretical basis, the origin of thoughts, major principles, logical starting point, main logic and problem-based study of major theoretical and practical issues.
Findings
Developing the discipline and building the theoretical system of the socialist political economy with Chinese characteristics, several major principles should be adhered to, including building the socialist political economy with Chinese characteristics on the basis of historical materialism; building the theoretical paradigm of socialist political economy with Chinese characteristics around the analysis of production relations; adhering to the people-centred principle; taking common prosperity as the main logic of the socialist political economy with Chinese characteristics; studying the major theoretical and practical issues of building the socialism with Chinese characteristics in the new era based on problems; and reflecting the innovative development of the discipline in the textbook, The Socialist Political Economy with Chinese Characteristics.
Originality/value
Disciplinary cognition involves the connotations, attributes, mission and development path of the discipline, which is related to how to construct the discipline system and is a significant part of the disciplinary construction.
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Joona Keränen, Kalle A. Piirainen and Risto T. Salminen
The purpose of this study is to review the current body of the B2B branding literature, and identify research issues that hamper current B2B branding research.
Abstract
Purpose
The purpose of this study is to review the current body of the B2B branding literature, and identify research issues that hamper current B2B branding research.
Design/methodology/approach
The study employs a systematic review, and identifies 73 relevant journal publications from the years 1973‐2010 that were subsequently evaluated for further analysis.
Findings
This study identifies five possible issues hampering current B2B branding research: the lack of systematic theory development, the transference of consumer concepts, the dominance of quantitative research, the lack of longitudinal research, and the focus on single industries.
Research limitations/implications
This study considers only published journal articles, excluding books and conference proceedings. By highlighting the research issues, this paper aims to direct research efforts to areas where they will have the most impact, and thus aid more rapid advancement of B2B branding as a discipline.
Originality/value
This study provides the first systematic review to identify and evaluate the current B2B branding literature. The review identifies the key literature related to B2B branding, provides an overview of past research and identifies emerging research issues to be addressed in future research.
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Kari Lukka, Sven Modell and Eija Vinnari
This paper examines the influence of the normal science tradition, epitomized by the notion that “theory is king”, on contemporary accounting research and the epistemological…
Abstract
Purpose
This paper examines the influence of the normal science tradition, epitomized by the notion that “theory is king”, on contemporary accounting research and the epistemological tensions that may emerge as this idea is applied to particular ways of studying accounting. For illustrative purposes, the authors focus on research informed by actor-network theory (ANT) which can be seen as an “extreme case” in the sense that it is, in principle, difficult to reconcile with the normal science aspirations.
Design/methodology/approach
The paper offers an analysis based on a close reading of how accounting scholars, using ANT, theorize, and if they do engage in explicit theorizing, how they deal with the tensions that might emerge from the need to reconcile its epistemological underpinnings with those of the normal science tradition.
Findings
The findings of this paper show that the tensions between normal science thinking and the epistemological principles of ANT have, in a few cases, been avoided, as researchers stay relatively faithful to ANT and largely refrain from further theory development. However, in most cases, the tensions have ostensibly been ignored as researchers blend the epistemology of ANT and that of normal science without reflecting on the implications of doing so.
Originality/value
The paper contributes to emerging debates on the role of the normal science tradition in contemporary accounting research, and also extends recent discussions on the role of theory in accounting research inspired by ANT. The paper proposes three reasons for the observed blending of epistemologies: unawareness of tensions, epistemological eclecticism and various political considerations.
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Raphael Odoom, Bedman Narteh and Richard Boateng
Given the significant contributions of small- and medium-sized enterprises (SMEs) across several economies, calls for investigations into their branding strategies are burgeoning…
Abstract
Purpose
Given the significant contributions of small- and medium-sized enterprises (SMEs) across several economies, calls for investigations into their branding strategies are burgeoning. However, the literature is unclear, scattered and relatively scanty. The purpose of this paper is to provide a review of the existing literature on branding with a focus on SMEs.
Design/methodology/approach
The study uses a systematic review by identifying and evaluating peer-reviewed journal publications focusing on branding within the context of SMEs. The systematic design is based on papers published within the period of 2004-2014.
Findings
The review shows that significant progress is being made in the area under discussion. With several gaps in issues and empirical evidence, as well as in theoretical and methodological approaches, the paper signals promising lines of inquiry for both empirical and theoretical research.
Research limitations/implications
By highlighting the research issues, as well as providing some pertinent research questions across various themes, the paper aims at directing future research efforts to critical areas which require immediate attention. The implications of the review are discussed in the paper.
Originality/value
The study identifies and describes the state of research issues and evidence in branding literature within the context of SMEs over a 10-year period, prompting insightful avenues to the academic and practitioner communities.
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Balakrishnan Unny R., Samik Shome, Amit Shankar and Saroj Kumar Pani
This study aims to provide a systematic review of consumer privacy literature in the context of smartphones and undertake a comprehensive analysis of academic research on this…
Abstract
Purpose
This study aims to provide a systematic review of consumer privacy literature in the context of smartphones and undertake a comprehensive analysis of academic research on this evolving research area.
Design/methodology/approach
This review synthesises antecedents, consequences and mediators reported in consumer privacy literature and presents these factors in a conceptual framework to demonstrate the consumer privacy phenomenon.
Findings
Based on the synthesis of constructs reported in the existing literature, a conceptual framework is proposed highlighting antecedents, mediators and outcomes of experiential marketing efforts. Finally, this study deciphers overlooked areas of consumer privacy in the context of smartphone research and provides insightful directions to advance research in this domain in terms of theory development, context, characteristics and methodology.
Originality/value
This study significantly contributes to consumer behaviour literature, specifically consumer privacy literature.
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A research line has emerged that is concerned with investigating human factors in information systems and cyber-security in organizations using various behavioural and…
Abstract
Purpose
A research line has emerged that is concerned with investigating human factors in information systems and cyber-security in organizations using various behavioural and socio-cognitive theories. This study aims to explore human and contextual factors influencing cyber security behaviour in organizations while drawing implications for cyber-security in higher education institutions.
Design/methodology/approach
A systematic literature review has been implemented. The reviewed studies have revealed various human and contextual factors that influence cyber-security behaviour in organizations, notably higher education institutions.
Research limitations/implications
This review study offers practical implications for constructing and keeping a robust cyber-security organizational culture in higher education institutions for the sustainable development goals of cyber-security training and education.
Originality/value
The value of the current review arises in that it presents a comprehensive account of human factors affecting cyber-security in organizations, a topic that is rarely investigated in previous related literature. Furthermore, the current review sheds light on cyber-security in higher education from the weakest link perspective. Simultaneously, the study contributes to relevant literature by gaining insight into human factors and socio-technological controls related to cyber-security in higher education institutions.
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Ali Intezari, David J. Pauleen and Nazim Taskin
The purpose of this paper is to examine the factors that influence knowledge processes and by extension organisational knowledge culture (KC).
Abstract
Purpose
The purpose of this paper is to examine the factors that influence knowledge processes and by extension organisational knowledge culture (KC).
Design/methodology/approach
Using a systematic model development approach based on an extensive literature review, the authors explore the notion of organisational KC and conceptualise a model that addresses the following research question: what factors affect employees’ values and beliefs about knowledge processes and by extension organisational KC?
Findings
This paper proposes that knowledge processes are interrelated and mutually enforcing activities, and that employee perceptions of various individual, group and organisational factors underpin employee values and beliefs about knowledge processes and help shape an organisation’s KC.
Research limitations/implications
The findings extend the understanding of the concept of KC and may point the way towards a unifying theory of knowledge management (KM) that can better account for the complexity and multi-dimensionality of knowledge processes and KC.
Practical implications
The paper provides important practical implications by explicitly accounting for the cultural aspects of the inextricably interrelated nature of the most common knowledge processes in KM initiatives.
Originality/value
KM research has examined a long and varied list of knowledge processes. This has arguably resulted in KM theorizing being fragmented or disintegrated. Whilst it is evident that organisational culture affects persons’ behaviour in the organisation, the impact of persons’ values and beliefs on knowledge processes as a whole remain understudied. This study provides a model of KC. Moreover, the paper offers a novel systematic approach to developing conceptual and theoretical models.
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Umar Nawaz Kayani, Tracy-Anne De Silva and Christopher Gan
This paper aims to provide a review of the existing literature available on working capital (WC) and working capital management (WCM).
Abstract
Purpose
This paper aims to provide a review of the existing literature available on working capital (WC) and working capital management (WCM).
Design/methodology/approach
A systematic literature review (SLR) methodology is used to review 187 articles selected from referred journals, books and international conferences for the period 1980-2017.
Findings
This comprehensive review reveals that much of the focus in the existing literature is paid on investigating the empirical relationship between WCM and firm performance. Furthermore, the attention has been paid towards studying the WC practices. The behavioural aspects, qualitative studies, survey studies and systematic theory development have been ignored in most of the prior studies. These areas have a broader scope for future research.
Research limitations/implications
This study is based on literature review and theoretical in nature. Therefore, it does not have any empirical results.
Practical implications
So far, a limited literature review studies have been conducted in WCM perspective. This review provides various emerging trends, which may be considered in future research for providing a deep understanding of WCM.
Originality/value
This is the first time a detailed review of WCM literature has been conducted by using SLR for the period of 1980-2017. This review will be useful for researchers, business policymaker, finance professionals and all other having direct or indirect concerns with WCM study.
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Harsh Pratap Singh and Satish Kumar
The purpose of this paper is to review research on working capital management (WCM) and to identify gaps in the current body of knowledge, which justify future research…
Abstract
Purpose
The purpose of this paper is to review research on working capital management (WCM) and to identify gaps in the current body of knowledge, which justify future research directions. WCM has attracted serious research attention in the recent past, especially after the financial crisis of 2008.
Design/methodology/approach
Using systematic literature review (SLR) method, the present study reviews 126 articles from referred journal and international conferences published on WCM.
Findings
Detailed content analysis reveals that most of the research work is empirical and focuses mainly on two aspects, impact of working capital on profitability of firm and working capital practices. Major research work has concluded that WCM is essential for corporate profitability. The major issues with prior literature are lack of survey-based approach and lack of systematic theory development study, which opens all new areas for future research. The future research directions proposed in this paper may help develop a greater understanding of determinants and practices of WCM.
Practical implications
Till date, literature on classification of WCM has been almost non-existent. This paper reviews a large number of articles on WCM and provides a classification scheme in to various categories. Subsequently, various emerging trends in the field of WCM are identified to help researchers specifying gaps in the literature and direct research efforts.
Originality/value
This paper contains a comprehensive listing of publications on the WCM and their classification according to various attributes. The paper will be useful to researchers, finance professionals and others concerned with WCM to understand the importance of WCM. To the best of the authors’ knowledge, no detailed SLR on this topic has previously been published in academic journals.
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Max Baker and Sven Modell
The purpose of this paper is to advance a critical realist perspective on performativity and use it to examine how novel conceptions of corporate social responsibility (CSR) have…
Abstract
Purpose
The purpose of this paper is to advance a critical realist perspective on performativity and use it to examine how novel conceptions of corporate social responsibility (CSR) have performative effects.
Design/methodology/approach
To illustrate how the authors’ critical realist understanding of performativity can play out, the authors offer a field study of an Australian packaging company and engage in retroductive and retrodictive theorising.
Findings
In contrast to most prior accounting research, the authors advance a structuralist understanding of performativity that pays more systematic attention to the causal relationships that underpin performative tendencies. The authors explain how such tendencies are conditioned by pre-existing, social structures, conceptualised in terms of multiple, intersecting norm circles. The authors illustrate their argument empirically by showing how specific conceptions of CSR, centred on the notion of “shared value”, were cemented by the interplay between the causal powers embedded in such norm circles and how this suppressed alternative conceptions of this phenomenon.
Research limitations/implications
The findings draw attention to the structural boundary conditions under which particular conceptions of CSR can be expected to become performative. Greater attention to such boundary conditions, denoting the social structures that reinforce and counteract performative tendencies, is required to further cumulative, yet context-sensitive, theory development on this topic.
Originality/value
The paper is the first to adopt a critical realist perspective on performativity in the accounting literature. This perspective strikes a middle path between the highly constructivist ontology, adopted in most accounting research concerned with performativity and realist criticisms of this ontological position for de-emphasising the influence of pre-existing, objective realities on performativity.
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